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TAXAP/2582/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2582 of 2010
=========================================================
COMMISSIONER
OF INCOME TAX-II - Appellant(s)
Versus
M/S
KIRAN OIL MILL - Opponent(s)
=========================================================
Appearance
:
Mr
MR BHATT Sr Advocate with Mrs. MAUNA M BHATT
for
Appellant
None for
Opponent
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 18th October 2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Counsel for
the Revenue submitted that the order of Assessing Officer on original
assessment was subject matter of proceedings before the Tribunal. The
Tribunal’s order was passed on 6th January 2009, which was
received by the Chief Commissioner of Income Tax on 25th
February 2009. The Assessing Officer, therefore, in terms of Section
275(1) of the Act took time upto 31st August 2009 to pass
an order of penalty under Section 271 [1](c) of the Act. He,
therefore, submitted that the Tribunal erred in holding that the
Assessing Officer’s order was barred by limitation, even though the
same was passed on 31st August 2009.
Tax Appeal is
admitted for consideration of following substantial question of law
:-
“Whether
the Appellate Tribunal is right in law and on facts in deleting the
penalty of Rs. 12,57,981/= levied u/s. 271[1](c) ?”
To be heard
with Tax Appeal No. 2292 of 2010.
{Akil Kureshi,
J.}
{Ms. Sonia
Gokani, J.}
Prakash*
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